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1996 (6) TMI 242 - AT - Central ExciseExtract: ....... description ldquo artificial Resin rdquo (which according to the department is the only expression in Explanation II to T.I. 15A which can apply), it does not attract T.I. l5A, and the further finding that it is not known to the trade and has no marketability, we hold that it is not dutiable. The impugned order is set aside. The appeal is allowed.
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